Special or extraordinary expenses are child costs added on top of the table amount of child support, listed in section 7 of the child support guidelines: child care, the child's share of health and dental premiums, larger uninsured health costs, some school and post-secondary costs, and extraordinary activities. They are usually shared in proportion to the parents' incomes.
How section 7 expenses work in Ontario
The table amount of child support is meant to cover a child's ordinary costs: food, clothing, housing and everyday activities. Some costs are too large or too specific to be built into a table, so section 7 of the Ontario Child Support Guidelines lets a court add them on top. The same rule appears in the Federal Child Support Guidelines used in divorces. For how the table amount itself is found, start with our page on how child support is calculated in Ontario. For the bigger picture, see our child and spousal support page.
A section 7 claim usually moves through these steps:
- Name the expense and the child. Each expense must fit one of the six categories in section 7(1), and each relates to a particular child.
- Work out the net cost. The court must take into account any subsidies, benefits, income tax deductions or credits relating to the expense, and any eligibility to claim them (section 7(3)). The universal child care benefit is not taken into account (section 7(4)).
- Test necessity and reasonableness. The expense must be necessary in relation to the child's best interests and reasonable in relation to the means of the parents and the child, and to the family's spending pattern before separation.
- Deduct the child's contribution, if any. A child with a part-time job, savings or a scholarship may be expected to contribute, especially to post-secondary costs.
- Share the rest by income. The guiding principle is that the expense is shared in proportion to the parents' respective incomes (section 7(2)).
- Write it into the order or agreement. An order must state the particulars of each expense, the child it relates to, and the amount or the proportion each parent pays (section 13(e)).
The six categories, and what each one covers
| Category in section 7(1) | What the guidelines say | Typical examples |
|---|---|---|
| (a) Child care | Child care costs incurred because of the employment, illness, disability, or education or training for employment of the parent with the majority of parenting time | Daycare, before and after-school care, a nanny while the parent works |
| (b) Health and dental premiums | The portion of medical and dental insurance premiums attributable to the child | The extra cost of family coverage over single coverage |
| (c) Health-related expenses | Health costs that exceed insurance reimbursement by at least $100 a year | Orthodontics, counselling, physiotherapy, speech therapy, prescriptions, hearing aids, glasses and contact lenses |
| (d) Education | Extraordinary expenses for primary or secondary school, or for programs that meet the child's particular needs | Private school or tutoring where justified by the child's needs |
| (e) Post-secondary education | Expenses for post-secondary education | Tuition, books, residence, where reasonable |
| (f) Extracurricular activities | Extraordinary expenses for extracurricular activities | High-level sport, music or arts programs beyond ordinary activities |
What makes an expense "extraordinary"
Categories (d) and (f) only cover extraordinary expenses. The guidelines define the term in section 7(1.1). An expense is extraordinary if it exceeds what the parent asking for it can reasonably cover, taking into account that parent's income and the child support they receive. If that test does not fit, the court looks at the expense in relation to that parent's income, the nature and number of programs and activities, any special needs and talents of the child, the overall cost, and other similar factors.
So a $400 hockey registration may be ordinary for one family and extraordinary for another. A competitive program with travel, coaching and equipment costing several thousand dollars a year is more likely to qualify. The answer depends on the incomes involved, which is why accurate income figures matter; see our page on what counts as income for support.
What changes the answer
- Necessity and reasonableness (s. 7(1)). A court considers the child's best interests and the parents' means, and pays close attention to how the family spent money before separation. An activity the child did for years is easier to justify than a new, costly one.
- Tax relief and subsidies (s. 7(3)). Child care costs are usually shared on their after-tax cost, because the parent paying them may claim a deduction or credit. Our page on support and taxes covers the tax side of support.
- Income for sharing (Schedule III). When sharing section 7 expenses, spousal support paid between the parents is deducted from the payer's income and remains part of the recipient's income (Schedule III, ss. 3 and 3.1). This can shift the proportions noticeably.
- Shared or split parenting. Section 7 expenses are still shared by income when parenting time is shared, but the base amount is worked out differently; see child support with shared parenting.
- Children 18 and over. Post-secondary costs often become the largest section 7 item, and the child's own resources are part of the picture. Our page on child support after 18 explains when support continues.
- Undue hardship. A parent who cannot afford a share because of unusually high debts or other legal support duties may raise undue hardship, though the test is strict.
Disclosure that comes with a section 7 claim
A parent who asks for section 7 expenses opens their own finances to review. Under section 21(3), when an amount for section 7 expenses is requested, the parent who would receive child support must provide income information within 30 days (60 days if they live outside Canada and the United States). After an order is made, each year the parties must also share current written information about the status and amount of section 7 expenses and any loans, scholarships or bursaries the child receives (section 24.1). Our page on yearly income disclosure explains that annual exchange.
A worked example
For example, imagine parents in Toronto whose 10-year-old lives mostly with one parent. That parent earns $55,000 and the other parent earns $95,000. The child has braces costing $6,000 over two years, of which insurance pays $2,000, and attends a competitive swim program costing $4,500 a year.
The orthodontic cost is a health-related expense: the uninsured $4,000 exceeds insurance reimbursement by more than $100 a year, so it qualifies under section 7(1)(c). The parents' combined income is $150,000. The higher earner's share is 63 per cent ($95,000 divided by $150,000) and the other parent's share is 37 per cent. Over the two years, the higher earner pays about $2,533 of the $4,000 and the other parent about $1,467.
The swim program is tested under the extraordinary expense definition. If the child has swum competitively for years and the program fits the family's past spending, a court may well treat it as extraordinary and share it the same way. If it is new and costly, the court may find it unreasonable or order a smaller amount. This example is hypothetical, uses round numbers, and ignores tax relief for simplicity.
Common mistakes with special expenses
- Signing up for a new costly activity and sending the bill afterward. Consult the other parent first and put the agreement in writing. Courts look closely at necessity and past spending.
- Claiming gross costs. Child care and some health costs come with tax relief or subsidies that reduce the amount shared.
- Losing receipts. The parent claiming the expense has to prove it. Keep receipts, invoices and insurance statements in one place.
- Using the wrong incomes. Proportions should use guideline income, adjusted for any spousal support, not take-home pay.
- Leaving the order vague. "Parents will share extracurriculars" invites disputes. Name the expense, the child and the percentage or amount.
- Forgetting the child's contribution. For post-secondary costs, a child's earnings, savings, scholarships and student loans may reduce what the parents share.
What to do this week
- List every child-related cost you pay beyond everyday expenses, by child and by category.
- Collect receipts and insurance statements for the past year, and estimate the coming year's costs.
- Note which activities and programs the child did before separation and what they cost.
- Check what tax relief, subsidies or benefits apply to each cost.
- Gather both parents' latest tax returns and notices of assessment, if available, to work out income proportions.
- Book a free consultation with us to review which expenses are likely to qualify before you raise them with the other parent.
Frequently asked questions
Is summer camp a section 7 expense?
It can be. Day camp while the parent with most of the parenting time works may count as child care under section 7(1)(a). A specialized camp may be argued as an extraordinary extracurricular expense under 7(1)(f), which depends on the income-based test in section 7(1.1).
Does the parent receiving support also pay a share?
Yes. Section 7 expenses are shared in proportion to both parents' incomes, so the recipient pays their own share. Only the paying parent's share is added to the table amount.
Can a parent refuse to pay for an activity they did not agree to?
A parent can object, and the court then decides whether the expense meets the necessity and reasonableness test. Agreeing in advance, in writing, is the surest way to avoid a dispute later.
Are private school fees covered?
Only if they are extraordinary expenses for education or a program that meets the child's particular needs, and the court finds them necessary and reasonable. The family's past choices and the parents' means carry a lot of weight.
How are child care costs split when the paying parent sees the child often?
Child care under section 7(1)(a) relates to the parent with the majority of parenting time. With a shared arrangement, the parents usually address child care costs in their order or agreement; see decision-making responsibility and parenting time for how time is described.
Do section 7 expenses get updated every year?
Each year after an order, parties share current information about section 7 expenses with their tax documents (section 24.1). If the costs change significantly, the order or agreement can be updated.
Can a new expense be added to an existing order?
Yes, if circumstances have changed. For an order based on the tables, any change in circumstances that would result in a different order, or a different provision in it, is enough to support a variation (Ontario Child Support Guidelines, s. 14), brought by a motion to change under the Family Law Act or the Divorce Act. Parents who agree can also sign a written amendment instead of going to court, and file it so it can be enforced.